Calculate the missing amounts for each of the following firms: (Do not round intermediate calculations.) Variable Costs Fixed Costs Sales $ 323,000 Contribution Margin Ratio 32% Operating Income (Loss) $ 36,537 71,615 Firma Firm Firm 464,000 117,000 38,300 130,000 25 % 20% Fimm D 58,000 (4,915)